MOSHER v. I.R.S.

No. 84-1918 Summary Calendar.

775 F.2d 1292 (1985)

E.H. MOSHER, Sr., Plaintiff-Appellant, v. INTERNAL REVENUE SERVICE, et al., Defendants-Appellees.

United States Court of Appeals, Fifth Circuit.

October 31, 1985.


Attorney(s) appearing for the Case

E.H. Mosher, Sr., pro se.

Glenn L. Archer, Jr., Asst. Atty. Gen., Dept. of Justice, Tax Div., Washington, D.C., Michael L. Paup, Chief, Appellate Section, Gary R. Allen, Steven W. Parks, Attys., Dept. of Justice, Washington, D.C., for defendants-appellees.

Before POLITZ, GARWOOD and JOLLY, Circuit Judges.


PER CURIAM.

This case is an appeal to determine whether the district court properly granted summary judgment against the appellant who was assessed a civil penalty under section 6702 of the Internal Revenue Code of 1954 for filing a frivolous tax return. Because we find that the civil penalty was properly assessed, we affirm.

I

The facts in this case are not disputed. On or about April 14, 1983, E.H. Mosher, Sr., the appellant, filed an IRS Form...

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